FAIR VALUE CHANGES

6 Months Ended

Jun. 30, 2023

Fair Value Measurement [Abstract]

FAIR VALUE OF FINANCIAL INSTRUMENTS

FAIR VALUE CHANGES

Fair value changes recorded in net income represent gains or losses arising from changes in the fair value of assets and liabilities, including derivative financial instruments, accounted for using the fair value method and are comprised of the following:

FOR THE PERIODS ENDED JUN. 30 (MILLIONS)	Three Months Ended				Six Months Ended
	2023		2022		2023		2022
Investment properties	$	224	$	567	$	778	$	2,413
Transaction related expenses, net of income	(88)		(156)		(422)		(229)
Financial contracts	144		(46)		227		(30)
Impairment and provisions	(73)		38		(132)		21
Other fair value changes	(145)		(800)		(351)		(792)
	$	62	$	(397)	$	100	$	1,383